Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

F 36.01.c must equal the sum of its nine parts (EBA rule v2909_m)

A warning in the asset encumbrance return (AE), on templates F 36.01.a, asset encumbrance: Advance template for assets of the reporting institution (a) and F 36.01.c, asset encumbrance: Advance template for assets of the reporting institution (c).

Check your file against this ruleWhat to do if it fails

The rule in plain words

F 36.01.c must equal these nine added up:

  • Debt securities issued other than covered bonds and securitisations. encumbered assets, F 36.01.a
  • Covered bonds securities issued. encumbered assets, F 36.01.a
  • Collateralised deposits other than repurchase agreements. encumbered assets, F 36.01.a
  • Central bank funding (of all types, including e.g. repos). encumbered assets, F 36.01.a
  • Over-the-counter derivatives. encumbered assets, F 36.01.a
  • Repurchase agreements. encumbered assets, F 36.01.a
  • Securitisations issued. encumbered assets, F 36.01.a
  • Exchange traded derivatives. encumbered assets, F 36.01.a
  • Other sources of encumbrance. encumbered assets, F 36.01.a

EBA checks it for 18 columns, from loans on demand (0010) to total (0180). That makes 18 checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

F_36.01.C: Total encumbered assets, Loans on demand = F_36.01.A: Debt securities issued other than covered bonds and securitisations. Encumbered assets, Loans on demand + F_36.01.A: Covered bonds securities issued. Encumbered assets, Loans on demand + F_36.01.A: Collateralised deposits other than repurchase agreements. Encumbered assets, Loans on demand + F_36.01.A: Central bank funding (of all types, including e.g. repos). Encumbered assets, Loans on demand + F_36.01.A: Over-the-counter derivatives. Encumbered assets, Loans on demand + F_36.01.A: Repurchase agreements. Encumbered assets, Loans on demand + F_36.01.A: Securitisations issued. Encumbered assets, Loans on demand + F_36.01.A: Exchange traded derivatives. Encumbered assets, Loans on demand + F_36.01.A: Other sources of encumbrance. Encumbered assets, Loans on demand

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark F 36.01 as reported.
  6. 06This is a warning. It does not stop the filing on its own, but your authority may ask you to explain it.

The cells it reads

Asset encumbrance: Advance template for assets of the reporting institution (a) (F 36.01.a)

Rows

  • 0010Central bank funding (of all types, including e.g. repos). Encumbered assets
  • 0030Exchange traded derivatives. Encumbered assets
  • 0050Over-the-counter derivatives. Encumbered assets
  • 0070Repurchase agreements. Encumbered assets
  • 0090Collateralised deposits other than repurchase agreements. Encumbered assets
  • 0110Covered bonds securities issued. Encumbered assets
  • 0130Securitisations issued. Encumbered assets
  • 0150Debt securities issued other than covered bonds and securitisations. Encumbered assets
  • 0170Other sources of encumbrance. Encumbered assets

Columns

  • 0010Loans on demand
  • 0020Equity instruments
  • 0030Total
  • 0040Of which: covered bonds
  • 0050Of which: issued by other entities of the group
  • 0060Of which: securitisations
  • 0070Of which: issued by other entities of the group
  • 0080Of which: issued by general governments
  • 0090Of which: issued by financial corporations
  • 0100Of which: issued by non financial corporations
  • 0110Central banks and general governments
  • 0120Financial corporations
  • 0130Non financial Corporations
  • 0140Of which: loans collateralised with Immovable Property
  • 0150Households
  • 0160Of which: loans collateralised with Immovable Property
  • 0170Other assets
  • 0180Total

Asset encumbrance: Advance template for assets of the reporting institution (c) (F 36.01.c)

Row

  • 0190Total encumbered assets

Columns

  • 0010Loans on demand
  • 0020Equity instruments
  • 0030Total
  • 0040Of which: covered bonds
  • 0050Of which: issued by other entities of the group
  • 0060Of which: securitisations
  • 0070Of which: issued by other entities of the group
  • 0080Of which: issued by general governments
  • 0090Of which: issued by financial corporations
  • 0100Of which: issued by non financial corporations
  • 0110Central banks and general governments
  • 0120Financial corporations
  • 0130Non financial Corporations
  • 0140Of which: loans collateralised with Immovable Property
  • 0150Households
  • 0160Of which: loans collateralised with Immovable Property
  • 0170Other assets
  • 0180Total
Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_36.01.c,r0190,c0010,} = sum({F_36.01.a,r0150,c0010,},{F_36.01.a,r0110,c0010,},{F_36.01.a,r0090,c0010,},{F_36.01.a,r0010,c0010,},{F_36.01.a,r0050,c0010,},{F_36.01.a,r0070,c0010,},{F_36.01.a,r0130,c0010,},{F_36.01.a,r0030,c0010,},{F_36.01.a,r0170,c0010,})

The next five:

{F_36.01.c,r0190,c0120,} = sum({F_36.01.a,r0170,c0120,},{F_36.01.a,r0110,c0120,},{F_36.01.a,r0070,c0120,},{F_36.01.a,r0030,c0120,},{F_36.01.a,r0010,c0120,},{F_36.01.a,r0150,c0120,},{F_36.01.a,r0050,c0120,},{F_36.01.a,r0130,c0120,},{F_36.01.a,r0090,c0120,}){F_36.01.c,r0190,c0170,} = sum({F_36.01.a,r0010,c0170,},{F_36.01.a,r0050,c0170,},{F_36.01.a,r0070,c0170,},{F_36.01.a,r0130,c0170,},{F_36.01.a,r0150,c0170,},{F_36.01.a,r0110,c0170,},{F_36.01.a,r0030,c0170,},{F_36.01.a,r0170,c0170,},{F_36.01.a,r0090,c0170,}){F_36.01.c,r0190,c0180,} = sum({F_36.01.a,r0110,c0180,},{F_36.01.a,r0010,c0180,},{F_36.01.a,r0070,c0180,},{F_36.01.a,r0090,c0180,},{F_36.01.a,r0170,c0180,},{F_36.01.a,r0130,c0180,},{F_36.01.a,r0150,c0180,},{F_36.01.a,r0030,c0180,},{F_36.01.a,r0050,c0180,}){F_36.01.c,r0190,c0070,} = sum({F_36.01.a,r0110,c0070,},{F_36.01.a,r0130,c0070,},{F_36.01.a,r0070,c0070,},{F_36.01.a,r0050,c0070,},{F_36.01.a,r0010,c0070,},{F_36.01.a,r0170,c0070,},{F_36.01.a,r0030,c0070,},{F_36.01.a,r0150,c0070,},{F_36.01.a,r0090,c0070,}){F_36.01.c,r0190,c0030,} = sum({F_36.01.a,r0170,c0030,},{F_36.01.a,r0010,c0030,},{F_36.01.a,r0090,c0030,},{F_36.01.a,r0110,c0030,},{F_36.01.a,r0030,c0030,},{F_36.01.a,r0050,c0030,},{F_36.01.a,r0130,c0030,},{F_36.01.a,r0070,c0030,},{F_36.01.a,r0150,c0030,})

And 12 more, the same formula for the other cells it covers.

Every AE rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.